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All Journal Paradoks : Jurnal Ilmu Ekonomi Advances: Jurnal Ekonomi & Bisnis JER Value Relevance: Jurnal Akuntansi
Arlan Tahir
Universitas Yapis Papua
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences Tahir, Arlan; Lande, Adriani; Ermawati, Yana; Basannang, Siti Mariani; Junaedy, Junaedy
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1078

Abstract

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.
Optimizing Production Cost through Activity-Based Costing Approach as a Strategy to Increase Company Profit Arlan Tahir; Iriana Auliyah; Adriani Lande; Siti Mariani Basannang
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1959

Abstract

This study aims to conduct a comprehensive mapping of the effectiveness of Activity-Based Costing (ABC) in improving the accuracy of cost determination and company profitability, and to identify the factors that influence its implementation and its contribution to managerial decision-making. This study uses a Systematic Literature Review (SLR) approach to 35 scientific articles published between 2018 and 2025 from accredited databases. The synthesis process was carried out through a thematic analysis of the application context, implementation results, and the mechanisms underlying the relationships among ABC, cost accuracy, and profitability across industry sectors. The results show that ABC consistently improves cost accuracy, operational efficiency, and the quality of managerial decision-making. The success of implementation depends heavily on organizational readiness, information technology support, and human resource capacity. In addition, integrating ABC with digital systems and sustainability reporting further enhances its strategic role in modern cost management. Practically, this research confirms that ABC is worth implementing as a cost management strategy that supports organizational profitability and sustainability. Scientifically, this study strengthens managerial accounting theory by offering an integrative model that explains the mechanism of ABC's effectiveness in the context of digital transformation and modern governance.
Minat Mahasiswa Akuntansi dalam Berkarir di Lembaga Keuangan Syariah: Religiusitas, Pengetahuan Akuntansi Syariah, dan Pertimbangan Pasar Kerja Isma Aulia; Arlan Tahir
Value Relevance: Jurnal Akuntansi Vol. 1 No. 1 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/xg95a252

Abstract

Minat berkarir di Lembaga Keuangan Syariah merupakan peluang profesi dan penting karena memberikan prediksi prospek masa depan yang lebih baik. Minat dalam profesi ini menjadikan pertimbangan bagi seseorang untuk mengindentifkasi faktor yang mempengaruhinya. Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh religiusitas, pengetahuan Akuntansi Syariah dan pertimbangan pasar kerja terhadap minat mahasiswa Akuntansi berkarir di Lembaga Keuangan Syariah. Penelitian merupakan penelitian kuantitatif dengan menggunakan metode survey. Sampel dalam penelitian ini menggunakan teknik non probability sampling dengan sampel sebanyak 87 mahassiwa Universitas Yapis Papua. Analisis terhadap data penelitian menggunakan metode analisis SEM-PLS. Hasil penelitian ini menjelaskan bahwa religiusitas, pengetahuan Akuntansi Syariah dan pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa Akuntansi Universitas Yapis Papua berkarir di Lembaga Keuangan Syariah.
Kualitas Laporan Keuangan dalam Mencegah Fraud: Good Governance, Penerapan Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal (Studi Kasus Pemerintah Provinsi Papua) Dorothy Stevani Kartini; Arlan Tahir
Value Relevance: Jurnal Akuntansi Vol. 1 No. 2 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/0mt1w038

Abstract

Kualitas laporan keuangan merupakan hal fundamental yang menjadi indikasi keberhasilan Pemerintah Darerah dalam mengelola anggaran dan pendapatannya. Kualitas laporan keuangan yang eliable, andal, dapat dipahami, dan dibandingkan akan tergambar dari seberapa baik tata kelola  (good governance), penerapan standar akuntansi pemerintah, dan sistem pengendalian internal. Penelitian ini bertujuan untuk menguji dan menganalisis faktor (good governance), standar akuntansi pemerintah, dan sistem pengendalian internal terhadap kualitas laporan keuangan Pemerintah Provinsi Papua. Penelitian merupakan penelitian kuantitatif dengan menggunakan metode survey. Pengambilan sampel menggunakan teknik purposive sampling dengan sampel sebanyak 36 responden  tahun perusahaan. Analisis terhadap data penelitian menggunakan metode analisis pemodelan persamaan terstruktur partial least square (SEM-PLS). Hasil penelitian ini menjelaskan bahwa kualitas laporan pemeriintah dipengaruhi oleh Good Governance sedangkan penerapan Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal tidak berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah.
Quality of Regional Government Financial Reports: The Effect of Internal Control, Quality of Human Resources and Implementation of the Accrual Basis Festus Reymon Kesse; arlan tahir; Ryans Ardiansyah
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/5ym5yx92

Abstract

Quality government financial reports will be reflected in the information presented in the financial reports. Therefore, the control factors applied, the quality of the employees, and the accounting system applied will also determine the quality of the financial reports produced. This research aims to examine three factors, namely internal control, quality of human resources, and the application of the accrual basis to the quality of Regional Government financial reports. Sampling in this research used a non-probability sampling design with a judgment sampling technique using an instrument in the form of 90 questionnaires which were distributed directly. The data analysis method in this research used Structural Equation Model (SEM)-PLS analysis. The research results show that the quality of Human Resources and the application of the accrual basis affect the quality of Regional Government financial reports, but internal control is unable to have a significant impact on the quality of Government financial reports.
The Role of Management Accounting Systems in Mediating the Impact of Digital Transformation on Corporate Strategic Decision-Making Arlan Tahir; Yana Ermawati; Kartim Kartim; Adriani Lande
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.895

Abstract

Purpose: This study aims to analyze the effect of Digital Transformation on Strategic Decision-Making and examine the mediating role of Management Accounting Systems in expedition service companies in Jayapura City. The study is grounded in Contingency Theory, Information Processing Theory, and Strategic Management Accounting Theory. Research Method: A quantitative approach with an associative design was employed. The population comprised 120 employees from 36 expedition companies in Jayapura City, of whom 107 were selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Results and Discussion: The findings reveal that Digital Transformation has a positive and significant influence on Strategic Decision-Making and Management Accounting Systems. Management Accounting Systems also positively affect Strategic Decision-Making and partially mediate the relationship between Digital Transformation and Strategic Decision-Making. These results indicate that the strategic benefits of digital transformation depend on the effectiveness of managerial information systems. Implications: Expedition companies should integrate digital transformation initiatives with Management Accounting Systems to enhance information quality and strategic responsiveness. Future studies may incorporate organizational and technological factors as additional mediators or moderators. Originality: This study highlights the mediating role of Management Accounting Systems in explaining how Digital Transformation enhances Strategic Decision-Making within expedition companies operating in Eastern Indonesia.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI Periode 2020-2022 Mutmainnah Mutmainnah; Yaya Sonjaya; Zulfiana Ikromatun Nadifa; Mursalam Salim; Arlan Tahir
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.861

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Pengungkapan Corporate Social Responsibility terhadap kinerja keuangan yang diproksikan dengan menggunakan Return On Assets (ROA), Return On Equity (ROE), dan Earning Per Share (EPS). penelitian ini merupakan penelitian kuantitatif deskriptif yang menggunakan data sekunder berupa laporan tahunan perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia periode 2020-2022. dipergunakannya sampel sebanyak 17 perusahaan yang diperoleh dengan teknik purposive sampling dan menggunakan e-views versi 12 untuk menganalisis datanya. teknik analisis yang digunakan adalah regresi linear sederhana. hasil penelitian ini menunjukkan bahwa Pengungkapan Corporate Social Responsibility tidak memiliki pengaruh terhadap ROA dan ROE, namun memiliki pengaruh terhadap EPS.
Co-Authors Adriani Lande Adriani Lande Basannang, Siti Mariani Dorothy Stevani Kartini Ermawati, Yana Festus Reymon Kesse Iriana Auliyah Isma Aulia Junaedy Junaedy Kartim Kartim Lande, Adriani Mursalam Salim Mutmainnah Mutmainnah Ryans Ardiansyah Siti Mariani Basannang Yana Ermawati Yaya Sonjaya Zulfiana Ikromatun Nadifa